Links not working from 2010 to 2016

I have a manager that has excel 2010. He creates a file that has linked data to the source file on his desktop. He then emails this file to several users that are connected remotely. When they open the file that has linked data, the values show up as #VALUE. The source file is not accessible because it is on another computer. It used to be that the people that received the file could open and see the data in Excel 2010.  The data would not update, because the source file could not be read, but they could still see the data. After the update to 2016, the people that get emailed the file can no longer see the data. I believe it might be a trust center thing. I have tried disabling most of the trust center settings and it doesn't see to help. Can you provide any assistance so the people receiving the file can see the data, it doesn't need to update, they just need to be able to see the data like they used to with 2010.